in GSTR3B August 2017 shown one bill 18000/- instead of 1,33,000/- , correct ITC showing in GSTR2A, Now what I do I am . Please tell the solution for this problem
19 November 2018
Thank You sir for your reply but I had not shown this ITC Sept 2018 , actually, It is shown less Value in that time , in annual return we have option or not because GSTR2A showing Correct value
19 November 2018
As per GST rule PY ITC available on next FY September return or Annual Return whichever is earlier... So, If You missed (or taken less value) ITC in previous Years then You can claim it as per above period... if You missed the said periods then no way for claim.
19 November 2018
Section 16(4) of the CGST Act reads as under: "A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier."
Therefore you can take the uncliamed ITC pertaining to FY 2017-18 in the GSTR 3B to be filed for Sept 2018 if the same is yet to be filed.
CAclubindia
